Carl Fiore is a Managing Director in the Andersen US National Tax office, where he focuses on gift, estate, individual, charitable and fiduciary tax consulting and compliance matters. Carl has significant experience with tax and financial matters affecting entrepreneurs, executives and other high-net-worth individuals. He has worked with numerous families and closely held businesses to develop and implement wealth maximization plans through the use of family entities, income tax planning, stock option planning, charitable giving strategies, and effective gift and estate tax planning. Carl has been published and interviewed in Trusts & Estates, The Metropolitan Corporate Counsel and The Tax S